?
Справедливая стоимость активов и обязательств
Аудит и финансовый анализ. 2011. № 5. С. 32-35.
Kurapova M. A.
This article is devoted to valuation of assets and liabilities at fair value in accounting. The author gives a definition of fair value according to different systems of accounting (IFRS, U.S. GAAP, RAS). In this article the author gives a comparative analysis of valuating methods of assets and liabilities in Russian accounting and international practice, also author investigates fair value valuating methods and gives analysis of positive and negative sides of valuation of assets and liabilities at fair value.
Keywords: финансовая отчетностьfair valueсправедливая стоимость valuation of assets and liabilities valuation methods of assets and liabilities financial reporting financial accounting market value historical cost reliability of financial informationinternational financial reporting standardsnational standards of accounting business valuation оценка активов и обязательств методы оценки активов и обязательств финансовый учет рыночная стоимость учет по первоначальной стоимости достоверность финансовой информации международные стандарты финансовой отчетности национальные стандарты финансовой отчетностиоценка бизнеса
Kurapova M. A., Аудит и финансовый анализ 2011 Т. 4 С. 64-68
This article is devoted to valuation of assets and liabilities at fair value in accounting. The author gives a definition of fair value according to different systems of accounting (IFRS, U.S. GAAP, RAS). In this article the author gives a comparative analysis of valuating methods of assets and liabilities in Russian accounting and international practice, ...
Added: September 20, 2012
Kurapova M. A., Аудитор 2012 № 10 С. 53-60
Статья посвящена учету и оценке активов и обязательств по справедливой стоимости, в ней исследуются методы оценки по справедливой стоимости, анализируются «плюсы» и «минусы» учета и оценки активов и обязательств по справедливой стоимости. ...
Added: November 18, 2012
Makushina E., Стефанская А. Ю., Международный бухгалтерский учет 2014 № 5 (299) С. 15-27
This article examines the correlation between the fair value accounting of financial assets and the financial results of the Russian Federation credit institutions during the period from 2008 to 2012. In order to answer this question, the authors preliminarily discuss the definition of the financial assets and fair value. Finally, the article analyzes the fair ...
Added: January 26, 2014
Volkova O. N., Журнал Новой экономической ассоциации 2018 № 3 (39) С. 85-109
We discuss the content of the concept of fair value, practices and consequences of its application in accounting and finance, its interplay with other social and economic concepts. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at ...
Added: September 24, 2018
Lavrenchuk E. N., Пермь : ОТ и ДО, 2016
The manual is given a general description of the methods and the Principles of accounting, as well as the main topics of financial accounting with examples. In the fourth part of the work presented prac-cal objectives for the course, as well as complex tasks and a test. The manual is intended for students majoring in ...
Added: January 28, 2017
М. : РИД ГРУПП, 2011
В книге подробно рассмотрены основы и особенности организации и ведения бухгалтерского финансового учета в организациях; изложены порядок и методика формирования бухгалтерской финансовой отчетности; сформулированы правила составления учетной политики; представлены этапы проведения анализа финансового состояния организации на базе бухгалтерской финансовой отчетности. Пособие подготовлено в соответствии с требованиями Государственного образовательного стандарта высшего профессионального образования третьего поколения.
Для аспирантов ...
Added: March 29, 2013
Chirkova E. V., М. : Альпина Паблишерз, 2017
Книга известного специалиста по финансам доцента Школы финансов Национального исследовательского университета "Высшая школа экономики" Елены Чирковой посвящена одному из наименее проработанных аспектов корпоративных финансов — применимости и корректному использованию сравнительного метода в оценке. Автор не только помогает финансовому аналитику постичь теоретические принципы сравнительной оценки и нюансы использования тех или иных сравнительных коэффициентов, но и раскрывает специфику работы с компаниями, функционирующими на формирующихся рынках и в первую очередь в России.
Книга написана на обширном ...
Added: December 21, 2017
Balkovskaya D., Stulova N., International Journal of Business and Social Science 2012 Vol. 3 No. 1 P. 59-65
The process of the IPO of banks in Russia is its infancy but the rapid growth is forecasted. This context raises the issue of the factors determining the floated banks stock value. The results of the research on 2007-2009 Russian data showed that the bank stock price is dependent on the macroeconomic indicators (such as ...
Added: September 29, 2012
Shakina E., Блинов С. С., Корпоративные финансы 2010 № 2(14) С. 47-61
Recently, the valuation of intellectual capital is one of the urgent problems of financial management. This is due to the complexity of determining cash flows and discount rates. The proposed method solves these problems by using the approach based on the logic of the value chain. Draw conclusions on whether the analyzed company-oriented personnel or ...
Added: October 27, 2012
Makushina E., Соловьева О. В., Учет, анализ и аудит 2010 № 1 С. 21-37
IFRS offer a number of asset valuation models at initial recognition. Still the calculations under the methods in question may vary widely with the initial value every now and then. The article offers a detailed insight into the asset valuation techniques and provides corporate strategist with the practical guideline on how to make the most ...
Added: October 11, 2015
Lipatnikov V. S., Сушич С. Г., АПК: Экономика, управление 2018 № 12 С. 80-87
The present paper contains a valuation of the PAO “Group “Cherkizovo”. The importance of this problem can be explained by the following reasons: analysis of efficiency of food companies is extremely important in the situation of food embargo, and the market value is an integral indicator of efficiency. In addition, PAO “Group “Cherkizovo” is one ...
Added: January 13, 2019
Галкина А. Н., Аудит и финансовый анализ 2016 № 6 С. 48-57
The place of innovation process in the system of enterprise’s business processes is determined in this article. The paper specifies the structure of innovation process and highlights peculiarities of preparing accounting information under different scenario conditions. These peculiarities are illustrated with practical cases.
This article is of interest for scientists-analysts and has the important practical value. ...
Added: February 14, 2017
Гусамов С. А., Rodionov I. I., Корпоративные финансы 2015 № № 4 (36), 2015 С. 122-137
Because of the lack of data on cash flows, it is impossible to use traditional measures of return such as IRR and TVPI for evaluation the performance of private equity funds in emerging markets.
In this study, we proposed an approach based on the use of adjusted rates of return for the PE funds, which can ...
Added: February 23, 2016
Makushina E., Новосёлова К. А., Аудит и финансовый анализ 2015 № 5 С. 290-299
Companies needs investments on different life-cycle stages and have to choose the source of financing. Companies' managers try to reduce costs of raising funds, particularly, the cost of equity. One of the instruments trough which they can influence risk and, as a consequence, the cost of equity. Taking investment decisions, investors analyze all the information ...
Added: November 6, 2015
Lipatnikov V. S., Сушич С. Г., Экономика, труд, управление в сельском хозяйстве 2018 № 11 (44) С. 79-85
The present paper contains an evaluation of efficiency of the PAO “Group “Cherkizovo””. The importance of this problem can be explained by the fact that the analysis of efficiency of food companies is extremely important in the situation of food embargo. In addition, PAO “Cherkizovo” is one of the leading companies of the Russian agriculture ...
Added: February 5, 2019
Makushina E., Научно-исследовательский финансовый институт. Финансовый журнал 2022 Т. 14 № 2 С. 113-129
Russia’s private equity and venture capital industry is in the early stages of development. In 2011 the federal law on investment partnership (335-FZ) was enacted. It brought international best practices of collective investments into Russian legal system by making it possible to create venture capital funds through investment partnership. This particular type of funds is ...
Added: October 29, 2022
Shtefan M. A., Международный бухгалтерский учет 2011 № 21 (171) С. 35-47
The author of this article compares the rules of accounting and disclosure in the financial (accounting) statements of the inventories according to the international and local standards, estimates the impact of differences between the applied rules on the financial condition of the organization. ...
Added: July 17, 2012
Tuzikova E., Труды МАИ 2012 № 52 С. 37-37
The article investigates interconnection and interdependence of company's fair value and market quotes dynamics. It also focuses on prospects of market forecasts based on changes in company's fair value. The research was made on the basis of US Aerospace&Defence industry and tested by creation and following analysis of virtual portfolio of selected companies. ...
Added: November 19, 2012
Nazarova V., Управленческий учет и финансы 2014 № 4(40) С. 300-314
The article analyzes the methodological bases of an estimation the value of companies in the financial sector. The authors propose the science-based methodology for assessing the value of the insurance business corresponding to the specifics of the insurance industry and especially the development of the insurance market of the Russian Federation. Research results can serve ...
Added: March 6, 2015
Makushina E., Финансы и бизнес 2021 Т. 17 № 4 С. 32-46
Russia’s private equity and venture capital industry is in the early stages of development. In 2011 the federal law on investment partnership (335-FZ) was enacted. It brought international best practices of collective investments into Russian legal system by making it possible to create venture capital funds through investment partnership. This particular type of funds is ...
Added: October 29, 2022
Mariya T., Финансы и бизнес 2021 Т. 17 № 1 С. 52-76
Nowadays there are few researches which investigate the pricing methods for structured products which depend on several underlying assets and no researches devoted to this topic in the case of Russian market. The aim of this article is to estimate fair value of first-to-default structured notes based on Russian issuers CDS and to conclude is ...
Added: October 20, 2020
Nastych M., Финансы и кредит 2015 Т. 43 № 667 С. 53-66
Importance The paper is devoted to analysis of the effectiveness of economic integration of firms. By efficiency I mean the standard requirements for profitability of integration (non-decreasing of total profit) in microeconomics, theory of the firm and the theory of industrial organization, or non-negativity of synergy in the theory of corporate finance and business valuation ...
Added: September 1, 2015
Makushina E., Международный бухгалтерский учет 2013 № 7 (253) С. 10-21
Before the global economic meltdown, both the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) had begun a joint project to revise and improve their standards on accounting for financial instruments. The global economic crisis highlighted the contemporaneous complication that the existing accounting model for financial instruments is inadequate for complex ...
Added: February 19, 2013
Volkova O. N., Аудиторские ведомости 2017 № 8 С. 88-101
The concept of transparency is one of key concepts in the modern researches and practices in economy, policy, sustainable development, resource allocation, corporate management, etc. Ensuring of transparency in society in general, and in the financial markets, in particular, is one of significant functions of many social and economic institutes, including institutes of accounting and ...
Added: October 3, 2017